CO2 purchase penalty tightened in 2024: triggered at 118 g/km, capped at €60,000
Article 97 of the 2024 Finance Act sets a new scale for the tax on CO2 emissions of passenger vehicles (malus): zero below 118 g/km (WLTP), €50 at 118 g/km, then progressive up to €60,000 above 193 g/km (compared with a 123 g/km threshold and a €50,000 cap in 2023). The same article removes the cap of the penalty at 50% of the vehicle price, extends the definition of passenger vehicle to certain light commercial vehicles set by decree (pick-up type) and limits the large-family allowance refund.
Measure originators
No official estimate found for this measure.
Measure impact
A buyer of a new car emitting 118 g/km pays a €50 penalty in 2024; the penalty reaches €2,370 at 151 g/km and €60,000 above 193 g/km. The most expensive vehicles no longer benefit from the 50%-of-price cap.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Debate and vote
Council of Ministers
Validation interne